How Do Tax Penalties Affect Corporate Tax Compliance?：An Empirical Study Based on the National Tax Survey System of a Major Economically Developed Province in China from 2019 to 2022

How Do Tax Penalties Affect Corporate Tax Compliance?：An Empirical Study Based on the National Tax Survey System of a Major Economically Developed Province in China from 2019 to 2022

WEI Shengmin　YU Jingyuan

New Economy ›› 2026, Vol. 47 ›› Issue (2) : 81-98.

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New Economy ›› 2026, Vol. 47 ›› Issue (2) : 81-98.

How Do Tax Penalties Affect Corporate Tax Compliance?：An Empirical Study Based on the National Tax Survey System of a Major Economically Developed Province in China from 2019 to 2022

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{{article.zuoZheEn_L}}. {{article.title_en}}[J]. {{journal.qiKanMingCheng_EN}}, 2026, 47(2): 81-98

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